Abstract
This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City. Samples are determined using accidental sampling techniques and the number of samples is determined using the Slovin formula. Based on the results of data analysis using multiple linear regression, the study found that taxpayer awareness, tax knowledge, tax sanctions, and public service accountability had positive and significant effects on taxpayer compliance in meeting tax obligations. This means that the higher the level of taxpayers’ awareness, tax knowledge, tax sanctions, and public service accountability, the better the taxpayer compliance.
Highlights
This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance
This shows that taxpayer awareness is in a very good valuation condition when observed from the indicators of laws and sanctions in tax regulations, awareness that paying taxes is an obligation, and perceptions of taxpayers regarding the implementation of tax penalties
Awareness of taxpayers has a positive and significant effect on taxpayer compliance, meaning that the higher the awareness of taxpayers, the more obedient there will be in paying their tax obligations
Summary
Taxes are mandatory contributions to the state owed by individuals or entities that are coercive based on law by not getting direct benefits and are used for the country's needs for the greatest prosperity of the people. The people paying taxes have not reached the level expected, and tax awareness is still lacking in the community. Lack of awareness and compliance of taxpayers in Indonesia is triggered by various things such as lack of understanding of taxation and the assumption that paying taxes is a loss because it reduces income, and there is an assumption that the allocation of tax use is not transparent and there are cases of tax fraud (Listyowati et al, 2018). The level of overall tax compliance is still low. There are still efforts that can be made so that people are fully aware of paying taxes. Policy makers in this case, the government need a combination of persuasive methods to change people's behavior (Marandu et al, 2015)
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